Iowa legislation · 91st General Assembly
Iowa HF2323: A BILL FOR An Act relating to tax credits by creating the maternity group home and the strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions
Status: In committee, March 10, 2026
An Act relating to tax credits by creating the maternity group home and the strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.
What the bill says
A bill FOR An Act relating to tax credits by creating the maternity group home and the strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.
From the introduced text, February 6, 2026:
A BILL FOR An Act relating to tax credits by creating the maternity group home and the strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5051YH (9) jm/jh H.F. 2323 DIVISION I MATERNITY GROUP HOME TAX CREDIT Section 1. NEW SECTION. 135E.1 Maternity group home tax credit. 1. As used in this section unless the context otherwise requires: a. "Department" means the department of revenue. b. "Donation" means a voluntary cash or noncash contribution to a maternity group home made by the taxpayer during the tax year. c. "Maternity group home" means the same as defined in section 414.27. 2. For tax years beginning on or after January 1, 2026, a tax credit shall be allowed against the taxes imposed in chapter 422, subchapters II, III, and V, and in chapter 432, and against the moneys and credits tax imposed in section 533.329, equal to one hundred percent of a person's donation to a maternity group home. An individual may claim a tax credit under this section of a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to the individual. The amount claimed by the individual shall …
Sponsors
- Brett Barker (R, 51) · primary sponsor
Latest actions
- : Subcommittee recommends passage.
- : Subcommittee Meeting: 03/10/2026 12:00PM House Lounge.
- : Subcommittee: Boden, Lundgren and Wichtendahl. H.J. 570 .
- : Introduced, referred to Ways and Means. H.J. 226 .
Subjects: residence, health-related facilities, income taxes, corporate taxes, residential property, moneys and credits taxes, group homes, franchise taxes
Common questions
- What is HF2323?
- HF2323 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to tax credits by creating the maternity group home and the strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.
- What does HF2323 do?
- In its own words: A bill FOR An Act relating to tax credits by creating the maternity group home and the strong families tax credits available against the individual, corporate, franchise, insurance premium, and moneys and credits taxes, and including applicability provisions.
- What is the status of HF2323?
- In committee as of March 10, 2026. Latest action: Subcommittee recommends passage. (March 10, 2026).
- Who sponsored HF2323?
- Brett Barker (R, 51).
- Where is the official record for HF2323?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+2323&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.